Финансы и управление最新文献

{"title":"Assessment of the impact of socio-economic indicators of the Volga Federal District of the Russian Federation on the number of payers of the Professional income tax","authors":"Nikita Kustov, Mikhail Anatol'evich Gorodilov","doi":"10.25136/2409-7802.2024.1.69891","DOIUrl":"https://doi.org/10.25136/2409-7802.2024.1.69891","url":null,"abstract":"\u0000 This article examines the impact of socio-economic indicators of the Volga Federal District (hereinafter – VFD) on the number of payers of the special tax - «Professional income tax (hereinafter – PIT)». The relevance of the article is due to the need to assess various socio-economic effects that cause an increase in the number of PIT payers in the regions of the Russian Federation. The purpose of this article is to identify these socio-economic indicators and then assess their impact on increasing the number of PIT payers in the region, which allows us to develop measures aimed at tax management in a particular region. Using econometric modeling methods, the authors assessed the impact on the number of PIT payers of such socio-economic indicators of the regions of the Volga Federal District as the number of individual entrepreneurs (hereinafter referred to as sole proprietors), GRP, the execution of regional budgets on PIT revenues, unemployment and nominal accrued wages. The materials used in the research process were obtained from open sources of official state statistics, consolidated tax and budget reports. The main results of this study are: - the indicator of the number of sole proprietors has a positive relationship with the number of PIT payers, which allows us to conclude that in regions with a larger number of individual entrepreneurs, the number of NPD payers is also growing; - the indicator of the number of unemployed has an inverse relationship with the number of PIT payers in the regions of the Russian Federation; Based on the results of an econometric study, the author concludes that a number of socio-economic indicators of the regions of the Volga Federal District have a significant impact on the number of PIT payers.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"28 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Smart specialization of regions as a basis for sustainable development of the Russian Federation","authors":"Azat Kamilevich Shaidullin","doi":"10.25136/2409-7802.2024.1.69846","DOIUrl":"https://doi.org/10.25136/2409-7802.2024.1.69846","url":null,"abstract":"\u0000 The article is devoted to the implementation of the concept of \"smart specialization\" of regions for the purposes of sustainable development of the Russian Federation. The purpose of the study is to justify making adjustments to the issues of strategic planning and territorial management at the federal level for the effective implementation of the principles of smart specialization in the regions. The current macroeconomic conditions prevailing in Russia have led to the formation of a strategic course of socio-economic development of the state in the public administration system, which is based on diversified specialization and sustainable development of the subjects of the Russian Federation. This article offers recommendations on the formation of the concept of smart specialization of the subjects of the Russian Federation at the strategic level. The subject of the research is the concept of smart specialization for sustainable development and the possibility of its reflection in the strategic documents of the Russian Federation. The relevance of the research topic is beyond doubt, since the issues of sustainable development of the subjects of the Russian Federation are still topical. The present study is based on the dialectical method of cognition, which includes such methods as comparative, institutional analysis, synthesis, induction, deduction. This methodology provided an opportunity to study this problem through the prism of theoretical and practical aspects. It was concluded that \"smart specialization\" will make it possible to most effectively identify and implement the vector of regional development, select specific measures that are most effective for each of the subjects of the Russian Federation. One of the important tasks when using this approach is to minimize competition between regions, implement the transition from competition for investment and business to joint development of value chains by regions and strengthen interactions between enterprises. The necessity of developing and implementing institutional and methodological foundations for detailing and updating the most economically promising specializations of the regions was justified. The results of this study, the conclusions drawn and the formulated proposals can be used to improve the strategic foundations of territorial management with a view to their sustainable development. The scientific novelty of the research lies in the proposal to make changes to the fundamentals of strategic planning for the territorial development of the regions of the Russian Federation, which will contribute to the implementation of the principles of smart specialization in practice.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"44 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140527245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrated MSW management system in the Russian Federation: problems of interpretation and formation","authors":"Mihail Alekseevich Molokov","doi":"10.25136/2409-7802.2024.1.70175","DOIUrl":"https://doi.org/10.25136/2409-7802.2024.1.70175","url":null,"abstract":"\u0000 The object of the study is the formation of an integrated MSW management system within the framework of the national project \"Ecology\" and the federal project \"Integrated Solid Municipal Waste management System\". The subject of the study is organizational, methodological, legal, financial, economic, industrial and technological problems that make it difficult at the federal and regional levels to achieve the annual and final planned indicators of these projects in 2024. The purpose of the work is a general description of the integrated MSW management system being created, as well as to identify the main problems of its formation in the new financial and economic environment reality. The author considers the planned target indicators of the federal project and their correlation with the indicators achieved in 2019-2022. Special attention is paid to the three-fold decrease in the initial planned indicator for recycling, which occurred due to insufficient development of the MSW recycling infrastructure, and the threat of non-fulfillment of the utilization indicator in 2024, which persists even after that. The methodological basis of research is an integrated approach that allowed the use of methods of systematic, comparative, factorial and economic-statistical analysis, content analysis, and also synthesis. The scientific novelty of the work lies in the disclosure of an integrated system as a set of methods for handling MSW, located among themselves in a certain hierarchy of applications, the last of which is waste disposal, and the smaller its scale and the damage caused to the environment, the greater the level of consistency the system demonstrates. Neutralization and energy utilization do not fully solve the problem, since they leave a lot of harmful combustion products. Recycling is much more environmentally friendly, the degree of development of which should be considered as the second important criterion for the development of an integrated waste management system. The reduction by the curators of the MSW management reform of the initially stated recycling targets for 2024 by three times is actually an official recognition of the global underdevelopment of the domestic recycling and processing industry and the lack of real state participation in its formation and development.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"29 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Anti-Crisis Industrial Policy of the Constituent Entities of the Russian Federation during the COVID-19 Pandemic","authors":"Andrey Vyacheslavovich Koshkin, Maksim Yur'evich Shcheglov, George Aleksandrovich Bit-Zaya, Anastasia Sergeevna Kalinichenko, Diana Maksimovna Mikhaleva","doi":"10.25136/2409-7802.2024.1.69641","DOIUrl":"https://doi.org/10.25136/2409-7802.2024.1.69641","url":null,"abstract":"\u0000 The COVID-19 pandemic was one of the first “black swan” for the global economy. Regional authorities in Russia were faced to support their regional economies but they were faced with uncharacteristic independence. The issue of assessing the effectiveness of regional anti-crisis industrial policy measures in Russia during the COVID-19 crisis is becoming urgent. The purpose of this study is to search for the most successful measures of regional support in Russia during the designated period. The study is based on the conceptual framework of the St. Petersburg School of Industrial Policy. Descriptive statistics, cluster analysis, and correlation analysis are used as statistical methods of analysis. 1196 anti-crisis industrial policy measures were classified in all 85 regions of the Russian Federation. A scatter diagram of regions was constructed with indicators of the scale for assessing the intensity of the anti-crisis industrial policy and the scale of the impact of the crisis on socio-economic indicators. Four clusters were identified: (1) regions that practically did not implement an anti-crisis industrial policy and suffered during the crisis; (2) regions that have significant economic stability and are less likely to resort to active anti-crisis policies; (3) regions, the values of indicators of the dynamics of socio-economic indicators of which are at an average and below level, but are pursuing, on average, a more intensive anti-crisis policy; (4) regions that pursued an active anti-crisis industrial policy and achieved good socio-economic indicators. Correlation analysis did not reveal a stable connection between the intensity of the anti-crisis policy and the crisis dynamics of socio-economic indicators. The study also presents leading regions and outsider regions in terms of anti-crisis industrial policy measures for each of the 4 clusters.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"29 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Prospects for replacing Russian fuel with Latin American fuel in the European market","authors":"Angelina Aleksandrovna Bochkova","doi":"10.25136/2409-7802.2024.1.70192","DOIUrl":"https://doi.org/10.25136/2409-7802.2024.1.70192","url":null,"abstract":"\u0000 The subject of the study is the potential of the Latin American energy market in the context of the demand of the European Union market for the replacement of Russian energy resources. The object of the study is the energy resources market of the European Union, Latin America, and Russia. The purpose of the study is to identify the possibilities of Latin American countries in replacing Russian energy resources in the energy market of the European Union. The author examines in detail such aspects of the topic as the dependence of the EU economy on Russian energy resources, changes in the conjuncture in the fuel and energy sector of the European Union, and also touches on the consequences for European economies in connection with the abandonment of Russian energy resources. Special attention is paid to the opportunities of the Latin American region in the development of the European energy market. The prospects of the Latin American energy market are being explored from the point of view of the availability of natural resources, as well as from the point of view of real opportunities for exporting energy resources. The methodological basis of the research is a systematic and comparative analysis, a method of generalization, methods of grouping and classifying quantitative and qualitative data, methods of analyzing quantitative data. The main conclusions of the study are that in the short and medium term, the role of Latin America in Europe's energy security is small due to geographical remoteness and the lack of technological opportunities for Latin American countries to increase production capacities in the shortest possible time to increase energy production. For this reason, in the near future, the countries of the Latin American region will not be able to significantly replace Russian fuel in the European market of traditional energy resources. However, European companies are interested in the potential of the Latin American region in the field of \"green\" energy. In the long term, cooperation between the EU and Latin America in this area seems to be the most mutually beneficial for both sides. A special contribution of the author to the research of the topic is the study of the conjuncture of the EU fuel and energy complex in the context of energy imports. The novelty of the research lies in the fact that for the first time in the domestic literature the question of the prospects of the Latin American energy market as a substitute for the Russian energy market for the European one is raised.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140525007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of sources of financing of medical care in the Russian Federation","authors":"Igor Viktorovich Balynin, Andrei Vasil'evich Ragozin, Vladimir Vadimovich Grishin, Aleksandr L'vovich Safonov","doi":"10.25136/2409-7802.2023.3.44030","DOIUrl":"https://doi.org/10.25136/2409-7802.2023.3.44030","url":null,"abstract":"The subject of the study is the sources of financial support for state guarantees of free medical care to citizens in the Russian Federation. Particular attention is paid to the analysis of the composition and structure of the financial support of state guarantees of free medical care to citizens (including the volume of contributions received by the budget of the Federal Compulsory Medical Insurance Fund for working citizens and for non-working citizens). The authors also assessed the potential volume of MHIF budget revenues from the payment of insurance premiums and compared the results obtained with actual data. Research methods used: structural and dynamic analysis, synthesis, comparison, as well as graphical presentation of the results obtained. Based on the results of the study, it was revealed that contributions for the non-working population are paid from regional budgets. Taken together with the use of funds from the federal budget for the implementation of the program of state guarantees for the provision of free medical care to citizens, this allows us to conclude that the budgetary financial mechanism is predominantly used in financial support for the implementation of state guarantees of free medical care to citizens in Russia. In order to maximize the volume of funds for solving problems in the field of healthcare, as well as ensuring their more efficient use, the authors propose expanding the list of objects subject to insurance premiums, as well as a more reasonable approach to establishing various preferential regimes that reduce the volume of budget revenues of the Federal Compulsory Health Insurance Fund. The author’s calculations showed that the actual revenues of the MHIF budget are approximately half of the potential ones.","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135533335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Problems of managing the value of companies in the process of mergers and acquisitions: foreign and Russian experience","authors":"Yunxiao Liang","doi":"10.25136/2409-7802.2023.3.40779","DOIUrl":"https://doi.org/10.25136/2409-7802.2023.3.40779","url":null,"abstract":"The growing popularity of mergers and acquisitions is due to their proven effectiveness in practice, which is expressed not only in the possible improvement of economic indicators, but also in the possibility of combining resources, knowledge and experience, increasing competitiveness, increasing innovation, reducing risks and other scale effects. However, during mergers and acquisitions, companies participating in such transactions face cost management problems, which often reduces their effectiveness and negatively affects the performance of further activities of participating companies up to record losses. The research goal is to identify, based on the analysis of foreign and Russian experience, the factors that form the problems of managing the value of companies as a result of the implementation of mergers and acquisitions. The objectives of the study are: to consider the concept and essence of mergers and acquisitions, their advantages and disadvantages in modern economic conditions; to analyze foreign and Russian experience in managing the value of companies as a result of mergers and acquisitions; to identify factors that form the problems of managing the value of companies as a result of mergers and acquisitions. The problems of managing the value of companies as a result of the implementation of mergers and acquisitions are caused by many factors. The article presents the concept and essence of mergers and acquisitions, their advantages and disadvantages in modern economic conditions. The most vivid foreign and Russian experience of managing the value of companies as a result of mergers and acquisitions is analyzed, trends and problems existing in this area are identified. According to the results of the study, the factors that form the problems of managing the value of companies as a result of the implementation of mergers and acquisitions were identified.","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135532148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Institutional environment of financial regulation of social innovations","authors":"O. Andreeva","doi":"10.25136/2409-7802.2023.3.43547","DOIUrl":"https://doi.org/10.25136/2409-7802.2023.3.43547","url":null,"abstract":"\u0000 The increasing attention to social innovations in recent years has been caused by the search for alternative ways to solve the problems of the public sector, transformational processes in socio-economic systems taking place under the influence of accelerating technological progress, as well as increased interest and participation of economic agents in solving these problems, including through financial regulation. The purpose of the article is to develop theoretical ideas about the institutional environment of financial regulation of social innovations as a key tool for solving socio-economic problems caused by the increase in external and internal challenges and threats due to the increasing complexity of international relations, the risks of imbalance of the country's financial system, the growth of poverty and social inequality.    As a result of the research, the following factors have been identified: factors affecting the stability of the institutional environment of financial regulation of social innovations; specific functions characterizing the institutional environment of financial regulation of social innovations; the main directions of influence of the state as the main subject of the institutional environment of financial regulation of social innovations; the subject-institutional composition of participants in the social innovation process. The effectiveness of social innovations is directly dependent on the development of the relevant institutional environment and the well-functioning mechanism of interaction of the subjects of the socio-innovation process. In this regard, further development and transformation of the institutional environment of financial regulation of social innovations should be aimed at creating conditions for stable functioning and regulation of social innovation activities, involving the widest possible range of stakeholders in it, expanding access to the necessary sources of financial resources.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129611037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Problems and prospects of the European Union: economic aspects","authors":"Javid Hasanov","doi":"10.25136/2409-7802.2023.3.44011","DOIUrl":"https://doi.org/10.25136/2409-7802.2023.3.44011","url":null,"abstract":"This article analyzes the economic aspects currently faced by the European Union. The author resorts to studying this issue through the prism of several important categories, such as the functioning of the single market, the role of the eurozone, the impact of globalization and digital transformation on the economy, as well as issues of sustainable development. A variety of general scientific methods are used for analysis, including analysis and synthesis, as well as logical and comparative descriptive approaches. This allows the author to gain a deeper understanding of the economic situation of the European Union and identify potential solutions to these problems. The analysis of this article leads to the conclusion that the prospects for the economic development of the European Union are closely related to its level of integration within the Union, its ability to adapt to the processes of globalization and successfully solve both internal and external challenges. Despite significant achievements, such as the creation of the single market and the eurozone, there are still imbalances and vulnerabilities within them that pose serious obstacles to the long-term stability and functioning of the Union. A key factor in determining the future economic trajectory of the EU will be its ability to solve these complex problems and promote innovation and sustainable development. In the modern world, strategic planning and effective management are becoming even more important for preserving and strengthening the position of the European Union in the global economic arena.","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135532143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors for improving the efficiency of mergers and acquisitions","authors":"Yun'syao Lyan","doi":"10.25136/2409-7802.2023.2.40780","DOIUrl":"https://doi.org/10.25136/2409-7802.2023.2.40780","url":null,"abstract":"\u0000 Developed in modern conditions, such a new form of enterprise reorganization as mergers and acquisitions has many positive aspects for business, including savings on resources, market share growth and much more. However, not all mergers and acquisitions have high efficiency, some of them are unsuccessful. The reason for this is a variety of factors affecting the effectiveness of influence and acquisition transactions. This article is devoted to the study of these factors. The author discusses the essence and main characteristics of mergers and acquisitions. The dynamics of the volume and territorial representation of mergers and acquisitions in the world in 2015-2022 are analyzed. On the basis of foreign and domestic experience, the author identified and systematized factors that influence the level of efficiency of mergers and acquisitions and contribute to its improvement. The author identified two groups of factors contributing to the greatest efficiency of mergers and acquisitions: factors of efficiency improvement at the initial stage; factors of efficiency improvement at the stage of implementation and subsequent transaction support. Detailed study and planning of the factors included in these groups will contribute to the most effective implementation of the mergers and acquisitions transaction, as well as increase its efficiency in the future.\u0000","PeriodicalId":233653,"journal":{"name":"Финансы и управление","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126570579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}